South Carolina General Assembly
112th Session, 1997-1998

Bill 343


                    Current Status

Bill Number:                    343
Ratification Number:            261
Act Number:                     146
Type of Legislation:            General Bill GB
Introducing Body:               Senate
Introduced Date:                19970211
Primary Sponsor:                Leatherman 
All Sponsors:                   Leatherman 
Drafted Document Number:        dka\4036mm.97
Companion Bill Number:          3558
Date Bill Passed both Bodies:   19970617
Date of Last Amendment:         19970605
Governor's Action:              S
Date of Governor's Action:      19970624
Subject:                        Property taxes, delinquent;
                                alternative site for sale of; Taxation,
                                property assassments, fire damage,
                                Insurance

History


Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

------  19970714  Act No. A146
------  19970624  Signed by Governor
------  19970618  Ratified R261
House   19970617  Ordered enrolled for ratification
House   19970605  Conference Committee Report adopted      98 HCC
Senate  19970605  Conference Committee Report adopted      98 HCC
House   19970605  Conference powers granted,               98 HCC  McKay
                  appointed Reps. to Committee of                  Cooper
                  Conference                                       Koon
Senate  19970604  Conference powers granted,               88 SCC  Leatherman
                  appointed Senators to Committee                  Passailaigue
                  of Conference                                    Matthews
Senate  19970604  Insists upon amendment
House   19970603  Non-concurrence in Senate amendment
House   19970529  Debate adjourned until
                  Tuesday, 19970603
Senate  19970522  House amendments amended,
                  returned to House with amendment
House   19970507  Read third time, returned to Senate
                  with amendment
House   19970506  Amended, read second time
House   19970501  Debate adjourned until
                  Tuesday, 19970506
House   19970430  Debate adjourned until
                  Thursday, 19970501
House   19970429  Debate adjourned until
                  Wednesday, 19970430
House   19970417  Committee report: Favorable with         30 HWM
                  amendment
House   19970402  Introduced, read first time,             30 HWM
                  referred to Committee
Senate  19970402  Read third time, sent to House
Senate  19970313  Read second time, ordered to
                  third reading with notice of
                  general amendments
Senate  19970313  Committee amendment adopted
Senate  19970312  Committee report: Favorable with         06 SF
                  amendment
Senate  19970211  Introduced, read first time,             06 SF
                  referred to Committee


View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A146, R261, S343)

AN ACT TO AMEND SECTION 12-51-50, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SALE OF PROPERTY FOR DELINQUENT TAXES, SO AS TO PROVIDE AN ALTERNATIVE SITE FOR THE SALE AND TO SPECIFY FORMS OF PAYMENT; AND TO AMEND SECTION 12-39-250, RELATING TO DUTY OF COUNTY AUDITOR TO CORRECT VALUATION OF PROPERTY, SO AS TO REQUIRE REASSESSMENT OF REAL PROPERTY DAMAGED BY FIRE, UNDER CERTAIN CIRCUMSTANCES.

Be it enacted by the General Assembly of the State of South Carolina:

Provides for alternative sale site and specifies forms of payment

SECTION 1. Section 12-51-50 of the 1976 Code is amended to read:

"Section 12-51-50. The property duly advertised must be sold by the person officially charged with the collection of delinquent taxes at public auction at the courthouse or other convenient place within the county if designated and advertised on a legal sales date during regular hours for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. In case the defaulting taxpayer has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer's delinquent taxes, assessments, penalties, and costs, no further items may be sold."

Requires reassessment in case of fire

SECTION 2. Section 12-39-250 of the 1976 Code is amended to read:

"Section 12-39-250. (A) At any time before the tax is paid and upon order of the assessor or Board of Appeals, the county auditor shall correct upon the duplicate for any tax year the assessment of real property on which the valuation of the real property was so excessive as to constitute an invalid assessment. At any time prior to payment of the tax the auditor shall also correct upon the duplicate for any tax year any errors that may be discovered that were made by county or state officers. At any time during the current tax year and before payment of the tax the auditor further shall correct other errors that may appear in the duplicate. At any time before the tax is paid the auditor shall also correct other errors in the duplicate when such errors invalidate or make void the collection of the tax reflected by reason of such error. If the correction results in a reduction or withdrawal of the taxes assessed or levied, the correction shall be in the form of an abatement and a record of such correction and the reasons therefor shall be maintained in an abatement book. When any personal or real property has been entered for taxation in the wrong locality, the auditor shall correct the error at any time prior to payment of the tax and charge such tax in the correct locality. Any corrections made in the duplicate by the auditor shall be entered on both the auditor's and treasurer's duplicate, except that in the case of a reduction of any assessment or tax, the auditor may furnish the treasurer with a certificate of reduction.

(B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire provided that the application for correction of the assessment is made prior to payment of the tax."

Time effective

SECTION 3. Section 1 of this act takes effect January 1, 1998, and Section 2 takes effect upon approval by the Governor.

Approved the 24th day of June, 1997.